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INDONESIA
EKONOMIA
Published by Universitas 17 Agustus 1945 Samarinda
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal yang memuat tulisan artikel dan penelitian tentang ilmu akuntansi dan manajemen.
Arjuna Subject : -
Articles 976 Documents
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ANALISIS PENGENDALIAN KAS PADA KOPERASI UNIT DESA SANGATTA -, Indra Samudra
EKONOMIA Vol 4, No 1 (2015)
Publisher : EKONOMIA

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Abstract

The research problem is, did the cash control system and procedures in KUD Sanggatta has met internal control system or not. The basic theory of this are Accounting Systems, Internal Cash Control, and Cooperative. Proposed hypothesis is cash control procedures and systems at KUD Sangatta has met the internal control system.The analytical tool used to analyze the system and cash control procedures are comparative method (comparison), which compares the internal control system used by KUD Sanggatta with the internal control system according to the literature by using a flowchart (flow chart) . And comparing between flow chart according to the theory with the flow chart existed in  KUDSangatta.Based on the analysis and discussion that has been presented in the previous chapter towards the hypotheses that have been proposed by the authors it is alleged that, cash control procedures and in systems Sangatta village unit cooperation (KUD) have met the internal control system, proven or accepted based on :KUD Sanggatta in managing cash control procedures and systems have designed a system of cash receipts that involving all elements which are the owners, management and debtor of the KUD Sangatta own.Cash control procedures and systems in KUD Sangatta has met the elements of the internal control system, but need to be noted, it is necessary to periodically do cash reconcile with cash control account in the general ledger.Systems and cash control procedures in KUD Sangatta could be regarded as a system of control for the systems and procedures implemented have been describe the existence of  forms organizing, records, and reports are coordinated so as to provide the financial information required by management in order to facilitate the company activities management.Cash control procedures and systems in KUD Sangatta been equal with the actual control procedures and system according to the theory.So, the previously proposed hypothesis that it is alleged that, cash control procedures and systems in KUD Sangatta have met the internal control system, proven or accepted because it turns out the cash accounting system and procedures at KUD Sangatta already met the internal control system.
ANALISIS LABA PADA PT. EIRENE HUMINDO PERKASA SAMARINDA SETELAH PERUBAHAN SISTEM SAMPLER HARIAN MENJADI TENAGA BORONGAN Lutfiah, Siti Mariatul
EKONOMIA Vol 4, No 1 (2015)
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Abstract

This study aims at finding out the performance of PT. Eirene Humindo Perkasa Samarinda management in its income statement and the significance in the changes of profit after the change in the payment system for samplers from time work to piecework system in the period of 2012–2013.The research question of this study was: “Is there any significant changes of profit in PT. Eirene Humindo Perkasa Samarinda after the application of piecework payment system to the samplers?” The theoretical bases used in this study are financial management, financial statement, income statement, financial ratio analysis, ratio of income statement, parametric t-test, independent sample t-test and outsourcing. Hypothesis of the study was: “There is a significant change in the profit of PT Eirene Humindo Perkasa Samarinda after the application of piecework payment system.”Analysis and hypothesis testing instrument used in this study was the ratio of the income statement, including Gross Profit Margin, Operating Profit Margin and Net Profit Margin, and Independent sample t-test.The analysis showed that the level of the income statement ratio of PT Eirene Humindo Perkasa Samarinda in 2012-2013 was good, because in the two-year period, the rate of Gross Profit Margin, Operating Profit Margin and Net Profit Margin increased. On average, the Gross Profit Margin level was 72.173%, Operating Profit Margin 38.710%, and net profit margin 26.683%. The level of significance of the change in profit after the application of piecework payment system by using Independent sample t-test was significant, i.e., 2.998 (t-value > t-table, 2.998 > 2.074 and 2.998 > 2.819).Those findings show that there is a significant change in the profit of PT. Eirene Humindo Perkasa Samarinda after the application of piecework payment system. Thus, the hypothesis of the study is accepted
Evaluasi Kinerja Keuangan Pada PT. Bunas Finance Indonesia (BFI) Tbk -, Ida Noorpanti
EKONOMIA Vol 4, No 1 (2015)
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Abstract

PT. Bunas Finance Indonesia is one of the auto finance company. The purpose of this study is to evaluate the financial performance. PT. Bunas Finance Indonesia Tbk from years 2011 - 2012 in terms of profitability, liquidity, and solvency. Formulation of the problem raised is "financial performance at PT. Bunas Finance Indonesia Tbk in 2012 increased compared to the financial performance in 2011 ". Basic theory used in this study include the financial statements Management, Investment and analytical tools that are used to measure performance. The hypothesis in this study are "The financial performance of PT. Bunas Finnace Indonesia Tbk in 2012 decreased compared to 2011. Liquidity financial performance represented by the current ratio increased, the cash ratio decreased. Profitability is represented by the return on assets ratio decreaseds, while return on equity increased Solvency ratio represented the ratio of debt to total capital increased and the ratio of long-term debt on its own capital increase. Therefore it is proven that the PT. Bunas Finance Indonesia Tbk in 2012 increased compared to 2011. After comparing and testing the analytical tool used to determine the financial performance. Bunas Finance Indonesia Tbk can be concluded and the results of this study suggest that the level of financial performance of the company as a whole shows that financial performance. Bunas Finance Indonesia Tbk from 2012 experienced a decline in profits compared to the year 2011, the proposed hypothesis is accepted. If you look at the financial performance shows the performance of companies that are not healthy, then how companies manage finances in order to increase profits in the coming years. then posts that do not really give significant results can be suppressed.
PENGENDALIAN ANGGARAN PROYEK DREDGING PADA PT. BUMINATA AJI PERKASA SAMARINDA Agustina, Rika Rahim
EKONOMIA Vol 4, No 1 (2015)
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Abstract

RIKA RAHIM AGUSTINA, 2014, Fakultas Ekonomi Universitas 17 Agustus 1945 Samarinda, Pengendalian Realisasi dan Anggaran Proyek Dredging Pada PT. Buminata Aji Perkasa dibawah bimbingan Bapak Robin Jonathan sebagai pembimbing 1 dan Ibu Elfreda Alponia Lau sebagai pembimbing 2.Penelitian ini bertujuan untuk mengetahui efektifitas pengendalian anggaran proyek dredging pada PT. Buminata Aji Perkasa Samarinda.Rumusan masalah pada penelitian ini adalah Apakah anggaran proyek dredging pada PT. Buminata Aji Perkasa telah direalisasi secara efektif?M. Nafarin (2007:11) mendefinisiskan “.Anggaran (Budget) Merupakan rencana tertulis mengenai kegiatan suatu organisasi yang dinyatakan secara kreatif untuk jangka waktu tertentu dan umumnya dinyatakan dalam satuan uang, tetapi dapat juga dinyatakan dalam suatu barang/jasa”Hipotesis pada penelitian ini adalah Anggaran pada Proyek Dredging oleh PT. Buminata Aji Perkasa belum direalisasikan secara efektif.Pengukuran efektivitas anggaran mencakup realisasi anggaran setiap kegiatan yang dilaksanakan oleh proyek dreging. Efektifitas anggaran proyek yaitu sebesar 92,75% dimana masuk pada rasio efektifitas 85% s/d 100% sehingga dapat dikatakan penggunaan anggarannya efektif dan kinerja kegiatan yang baik.Penyerarapan anggaran sudah efektif dilakukan karena dapat dikatakan anggaran tahun 2013 telah dimanfaatkan secara keseluruhan untuk membiayai pekerjaan pelaksanaan penyelesaian proyek sehingga penyerapan anggaran yang besar juga mengindikasikan bahwa tidak adanya dana yang tidak terpakai atau termanfaatkan sehingga diharapkan akan memberikan manfaat bagi kinerja Proyek DredgingPada analisis peneliti menemukan angka efektifitas diatas 100% . Hal ini disebabkan karena lokasi proyek yang terletak di laut lepas sehingga perusahaan membayar lebih dari anggaran. Beberapa faktor ini ternyata sangat mempengaruhi dampak daripada kondisi ini diantaranya rusaknya kendaraan dan alat operasional yang diterjang oleh badai dan gelombang laut.Melihat dari penelitian yang dilakukan secara keseluruhan penggunaan anggaran rencana pelaksanaan tahun 2013 pada Proyek Dredging telah disusun dan dilakukan secara efektif yang diperlihatkan dengan realisasi anggaran yang mencapai 92,75% tahun 2013 dan pencapaian sasaran (target) dari program dan kegiatan yang dilaksanakan secara keseluruhan di atas 85 %. Dengan demikian maka hipotesis ditolak.
ANALISIS KEBUTUHAN MODAL KERJA RUMAH MAKAN PADANG BAPAK MAWARDI DI KECAMATAN MUARA JAWA -, Hj. Bastiah
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Tujuan penelitian ini adalah untuk mengetahui besarnya jumlah kebutuhan modal usaha pada tahun 2013, serta untuk membadingkan antara kebutuhan modal usaha tahun sebelumnya berdasarkan hitungan analisis dengan modal usaha sesuai data yang ada di Rumah Makan Padang Bapak Mawardi di Kecamatan Muara Jawa.        Rumusan Masalah : Penelitian ini dilakukan dengan menggunakan alat analisis metode perhitungan saldo rata – rata menggunakan  regresi linier dengan metode least square ( metode kuadrat terkecil )  untuk melihat ramalan penjualan tahun sebelumnya.        Dari Teori Manajemen Keuangan Menjelaskan pengertian manajemen keuangan, ruang lingkup manajemen keuangan, fungsi dan tujuan manajemen keuangan, proses perencanaan dan pengendalian keuangan, laporan keuangan serta modal kerja. Modal kerja yang tersedia pada Rumah Makan Padang Bapak Mawardi di Kecamatan Muara Jawa mengalami kekurangan untuk kebutuhan operasional tahun 2014 sehingga mendukung hipotesis.        Dari hasil penelitian yang diperoleh, untuk mengetahui apakah modal kerja yang tersedia dapat mencukupi atau menjamin kelancaran perusahaan, dilakukan perhitungan dengan menggunakan regresi linier.Dari hasil perhitungan yang dilakukan, diketahui modal usaha tahun 2013 agaahebesar Rp. 58.175.500.- dan modal usaha berdasarkan hasil analisis sebesar Rp. 62.336.068.- dimana Rumah Makan Padang Bapak Mawardi mengalami kekurangan sebesar Rp. 4.160.568.-, tahun 2014 adalah sebesar Rp.58.175.500.- dan modal usaha berdasarkan hasil analisis sebesar Rp. 87.515.307.125-, dimana Rumah Makan Padang Bapak Mawardi mengalami kekurangan sebesar Rp. 29.339.807.125.-, sehingga hasil hipotesis yang dikemukakan oleh penulis diterima.
Pengaruh Kepuasan Kerja Dan Motivasi Kerja terhadap Kinerja Pegawai Pada Kantor Kecamatan Muara Jawa -, Norma -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Kegunaan Penelitian diharapkan dapat dijadikan masukan bagi Manajemen Kecamatan Muara Jawa dalam menentukan kebijakan dimasa yang akan datang.Rumusan Masalah 1) Apakah Kepuasan Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 2) Apakah Motivasi Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 3) Apakah Kepuasan Kerja dan Motivasi Kerja berpengaruh Positif dan Signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 4) Diantara Variabel Kepuasan Kerja dan Motivasi Kerja, Variabel manakah yang berpengaruh positif dan Signifikan terhadap Kinerja Karyawan pada Kantor Kecamatan Muara Jawa.Dasar Teori adalah Manajemen Sumber Daya Manusia meliputi Pengertian dan Tujuan Sumber Daya Manusia, teori Kepuasan Kerja, teori Motivasi Kerja dan Kinerja PegawaiHipotesis yang diajukan 1) Kepuasan Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 2) Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 3) Kepuasan Kerja dan Motivasi Kerja berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa. 4)  Motivasi Kerja berpengaruh paling dominan terhadap Kinerja Pegawai pada Kantor Kecamatan Muara Jawa.            Alat analisis menggunakan analisis regresi linier berganda untuk mengetahui pengaruh variabel Kepuasan Kerja dan Motivasi Kerja pada Kantor Kecamatan Muara Jawa.            Berdasarkan hasil penelitian dapat disimpulkan bahwa 1) Secara parsial kepuasan kerja dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa. 2) Berdasarkan Fhitung = 26,118 > Ftabel = 3,354 menunjukkan bahwa  Kepuasan Kerja dan Motivasi Kerja secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa. 3) Variabel kepuasan kerja dan motivasi kerja koefisien regresi bertanda positif (+) menandakan hubungan searah, dengan kata lain kepuasan kerja dan motivasi kerja akan meningkatkan kinerja pegawai pada Kantor Kecamatan Muara Jawa. 4) Variabel motivasi kerja (X2) merupakan variabel yang paling dominan / besar pengaruhnya terhadap kinerja pegawai pada Kantor Kecamatan Muara Jawa, sehingga hipotesis yang diajukan diterima
ANALISIS PERBEDAAN PERSEPSI KONSUMEN PRIA DAN WANITA DALAM MENGKONSUMSI KOPI MERK LUWAK WHITE KOFFIE DI SAMARINDA -, Rikardo Harefa
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Coffee is one of the brands of coffee that has the largest market share in Indonesia, this is because the quality of the products of the brand LUWAK WHITE KOFFIE no doubt, as is typical flavor, distinctive aroma, distinctive color, attractive packaging, the price is high.WHITE KOFFIE Luwak coffee is the development of ABC Moca more intended for men, but not the least of women consuming WHITE KOFFIE Luwak coffee. As an illustration, until april 2014 has sold 200,000 cartons LUWAK WHITE KOFFIE, where 150,000 diantarannya purchased by consumers to be male, while another 50,000 purchased by female sex. The purpose of this study to determine the public perception of LUWAK WHITE KOFFIE in Samarinda seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, high prices and to determine differences in consumer perception of men and women seen from the typical flavor, distinctive aroma , distinctive color, attractive packaging, the price is high.Basic marketing management theory used especially consumer perception by using arithmetic mean and Chi- square analysisBased on the analysis and discussion, the conclusions of this study are:The average value of all indicators count> 3, proving that consumer perceptionsagainst LUWAK WHITE KOFFIE is good, so the hypothesis is assumed that the public perception of LUWAK WHITE KOFFIE in Samarinda seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, high selling price is pretty good, acceptableOverall it can be concluded that there is no difference between male and female perceptions of the mongoose WHITE KOFFIE in Samarinda, it is supported by sales data in April 2014 has sold 200,000 cartons LUWAK WHITE KOFFIE, where 150,000 cartons diantarannya purchased by the male while 50,000 cartons purchased by female sex. Thus the hypothesis alleged also that there is a difference in perception between men and women seen from the typical flavor, distinctive aroma, distinctive color, attractive packaging, a high selling price,accepted
ANALISIS RENCANA ANGGARAN BIAYA PEMBANGUNAN RUMAH TIPE 36 PADA PERUMAHAN DE’CIRCLE SAMARINDA Mandola, Ramly W Mandola W
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Needs housing company will budget plan is for the company to find out how much it cost to build a house and in addition to the needs of the preparation of financial data is also needed BP consumer installment because most of the development funds based on financial income from the sale of houses, from the above explanation, it can be formulated problem is whether "is housing development Budget Plan type 36 in 2012 Smaller than actual budget cost of housing construction in 2014. This study focused on the activities and progress of financial inclusion field De'Circle Housing built by a limited liability People's House. If seen Budget Plan 36/84 type of housing development that made the company in 2012 amounted to Rp. 86,629,011.64 was not in accordance with the Development Budget Realization in 2014 which has been calculated based on the budget plan in 2012 that the author made on the theory bachtiar ibrahim and have been added to the inflation rise 20% to Rp. 99,545,970.79.
ANALISIS KESEHATAN BANK PADA PT. BANK PERKREDITAN RAKYAT (BPR) PERMATA HATI CABANG HANDIL KECAMATAN MUARA JAWA -, Misriani -
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Banyaknya Lembaga keuangan baik konvensional maupun BPR menjadikan ketatnya tantangan yang dihadapi olh BPR Permata Hati Cabang Handil II Muara Jawa dalam berusaha mendapatkan kepercayaan masyarakat untuk dapat mempertahankan kalangsungan hidupnya. Salah satu cara yang dilakukan agar tujuan itu tercapai adalah dengan mengukur tingkat kesehatan Bank.Maka Rumusan masalah dalam penelitian ini adalah seberapa tingkat kesehatan BPR Cabang Handil Muara Jawa.Adapun tujuan penelitian ini adalah untuk mengukur tingkata kesehatan BPR dengan Menggunakan metode CAMEL.Teknik penilian kesehatan BPR dilakukan dengan cara menghitung beberapa komponen dari masing-masing faktor yaitu Capital, Asset , Management, Earning  dan Liquidity.            Pengolahan data dari hasil faktor finansial dan manajemen dilakukan dengan análisis kuantitatif yaitu mencari rasio yang telah diperoleh dari perhitungan masing-masing Variabel CAMEL, kemudian menentukan hasil penilaian yang digolongkan menjadi peringkat komposit kesehatan Bank.                  Hasil penelitian menunjukkan bahwa tingkat kesehatan BPR Permata Hati Cabang Handil Muara Jawa selama peride 2012 dan 2013 termasuk dalam kategori sehat, kualitas Aset pada predikat Sehat , Manajemen pada predikat Sangat tidak Sehat Rentabilitas pada predikat Sehat, Likuiditas pada predikat Sehat Adapun pada pringkat komposit dari faktor CAMEL rata-rata berada pada predikat Sehat yang berarti BPR tergolong baik dan mampu mengatasi pengaruh negatif kondisi perekonomian, namun BPR masih memiliki kelemahan yang minor yang dapat segera diselesaikan.
PENGARUH BAURAN PEMASARAN JASA TERHADAP KEPUTUSAN PELANGGAN MENGINAP DI HOTEL ASTON SAMARINDA -, Yunita Laholo
EKONOMIA Vol 4, No 1 (2015)
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Abstract

Consumer Perceptions of Customer Satisfaction At Aston In Samarinda .Certain factors that affect the customer to make his choice on a particular seller(partonage motive) so that he or she is using the services Aston is influenced by the equipment or adequate facilities , hospitality employees , rates or costs stay affordable and guaranteed security .In effect the person who will use certain services , not just to meet the desires and needs only (wants and needs) , but they also apply their satisfaction that a value may be obtained at the same benefits.The aim of this study are: 1. To determine the influence of the variables of service to customer satisfaction ; and 2. To determine the most dominant factor in influencing the satisfaction of the customer is staying at the Hotel Aston .The hypothesis of this study is : "It is believed that a facility services , hospitality , comfort and security , significantly influence customer satisfaction staying at Aston Samarinda Hotel " .Samples to be taken are as many as 100 people composed of 50 men and 50 women customers Aston drawn by means of purposive sampling means that the number of samples is determined by non- probability technique because the number of customers Aston can not be known with certainty .The results obtained by analysis of the form of the equation : Y = 1.309 + 0,130x1 + 0,133x2 + 0,151x3 + 0,034x4 . While the correlation ( R ) was obtained for 0.596 .From the research , it can be concluded : 1. There is a positive relationship between factors were categorized facilities , employee friendliness , comfort and security of the hotel , to customer satisfaction ; 2. H0 is rejected because there is simultaneously a significant influence factor of facilities , staff friendliness , convenience and security of the hotel , to customer satisfaction ; 3. Partial safety factor not only significantly affect customer satisfaction stay at Aston ; and 4. The convenience factor is the most dominant factor influencing customer satisfactionstay at Aston.

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